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Future Business Journal

Table 12 Test statistics

From: The impacts of interaction of audit litigation and ownership structure on audit quality

 

AQ

Mann–Whitney U

92.500

Wilcoxon W

212.500

Z

− 0.704

Asymp. Sig. (2-tailed)

0.481

Exact Sig. [2*(1-tailed Sig.)]

0.591a

  1. Grouping variable: ALs
  2. aNot corrected for ties
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